Section 1 (1) definition BEFORE repealed by 2001-3-11(b), effective March 16, 2001 [retro from March 29, 2001 (Royal Assent)].

"prescribed" has the same meaning as in the federal Act;

  Section 1 (1) definitions of "deputy head", "minister" and "Provincial minister" BEFORE amended by 2003-23-14(a), effective April 10, 2003 (Royal Assent).

"deputy head" means

(a) the deputy Provincial minister or permanent head of that portion of the public service of British Columbia administered by the Provincial minister, or

(b) if a collection agreement is entered into, the Commissioner of Customs and Revenue;

"minister" means the Minister of National Revenue, but in any provision of the federal Act that is incorporated by reference in this Act, unless a collection agreement has been entered into, a reference to the minister must be read and construed for the purposes of this Act as a reference to the Provincial minister;

"Provincial minister" means the Minister of Finance and Corporate Relations of British Columbia or, if a collection agreement is entered into, means,

(a) in relation to the remittance of any amount as or on account of tax payable under this Act, the Receiver General for Canada, and

(b) in relation to any other matter, the minister;

  Section 1 (1) definitions of "federal minister", "finance minister" and "ministry" were added by 2003-23-14(b), effective April 10, 2003 (Royal Assent).

  Section 1 (1) definition of "Receiver General for Canada" BEFORE repealed by 2003-23-14(c), effective April 10, 2003 (Royal Assent).

"Receiver General for Canada" means the Receiver General for Canada, but in any provision of the federal Act that is incorporated by reference in this Act, unless a collection agreement is entered into, a reference to the Receiver General for Canada must be read and construed for the purposes of this Act as a reference to the Provincial minister;

  Section 1 (4) BEFORE changes were made by 2001-3-11(c), effective March 16, 2001 [retro from March 29, 2001 (Royal Assent)].

(4)  For the purposes of this Act, unless they are at variance with the definitions in this section, the definitions and interpretations in or made by federal regulations apply.

  Section 1 (7) (i) BEFORE amended by 2003-23-15(a), effective April 10, 2003 (Royal Assent).

(i) subject to subsection (8), a reference in that section to a word or expression set out in Column 1 of the following table must be read as a reference to the word or expression set out opposite it in Column 2:

  Section 1 (7) (i) Table BEFORE amended by 2003-23-15(b), (c) and (d), effective April 10, 2003 (Royal Assent).

TABLE

  Section 1 (8) (b.1) was added by 2001-34-5, effective July 31, 2001 [retro from August 16, 2001 (Royal Assent)].

  Section 1 (8) (c) BEFORE amended by 2003-23-16(a), effective April 10, 2003 (Royal Assent).

  Section 1 (8) (e) was added by 2003-23-16(b), effective January 1, 2000 [retro from April 10, 2003 (Royal Assent)].

  Section 1 (8.1) was added by 2003-23-16(c), effective April 10, 2003 (Royal Assent).

  Section 1 (9) BEFORE repealed by 2003-23-16(d), effective April 10, 2003 (Royal Assent).

(9)  Subsection (8) (c) of this section applies only if the proposed section 120.4 of the federal Act, as contained in section 30 of the Income Tax Amendments Act, 1999 (Canada), is enacted, with or without amendments, by the Parliament of Canada.

  Section 1 definition of "Canadian-controlled private corporation" was added by 2004-40-10(a), effective April 1, 2002 [retro from May 13, 2004 (Royal Assent)].

  Section 1 (7) (f) BEFORE amended by 2004-40-10(b), effective June 18, 2004 (BC Reg 283/2004).

(f) if that section contains a reference to the Bankruptcy and Insolvency Act (Canada), that section must be read without reference to the Bankruptcy and Insolvency Act (Canada),

  Section 1 (7.1) was added by 2004-40-10(c), effective June 18, 2004 (BC Reg 283/2004).

  Section 1 (8) (d.1) was added by 2004-40-10(d), effective June 18, 2004 (BC Reg 283/2004).

  Section 1 (4.1) was added by 2005-5-1, effective March 3, 2005 (Royal Assent).

  Section 1 (8) (b.1) BEFORE amended by 2007-31-8, effective January 1, 2006 [retro from May 31, 2007 (Royal Assent)].

(b.1) the definition of "Canadian exploration expense" in section 66.1 (6) of the federal Act as that definition applies for the purposes of section 4.721 of this Act by virtue of paragraph (a) of the definition of "BC flow-through mining expenditure" in section 4.721 (1) of this Act;

  Section 1 (8) (c.1), (c.2) and (d.2) were added by 2008-10-35, effective May 1, 2008 (Royal Assent).

  Section 1 (8) (c.1), (c.2) BEFORE amended by 2010-5-179, effective April 29, 2010 (Royal Assent).

(c.1) the definition of "return of income" in section 122.5 (1) of the federal Act as that definition applies for the purposes of section 8.1 of this Act;

(c.2) section 122.5 (6.2) as that section applies for the purposes of section 8.1 of this Act;

  Section 1 (8) (d.2) BEFORE amended by 2010-5-179, effective April 29, 2010 (Royal Assent).

(d.2) the definition of "non-resident" in section 248 (1) of the federal Act as that definition applies for the purposes of section 122.5 (6.2) of the federal Act, as that section applies for the purposes of section 8.1 of this Act;

  Section 1 (6.1) and (6.2) were added by 2010-18-5(a), effective December 14, 2007 [retro from June 3, 2010 (Royal Assent)].

  Section 1 (8) (e) BEFORE amended by 2010-18-5(b), effective December 14, 2007 [retro from June 3, 2010 (Royal Assent)].

(e) the definition of "taxable income earned in Canada" in section 248 (1) of the federal Act as that definition applies for the purposes of Division 2 of Part 1 of this Act.

  Section 1 (8) (f) was added by 2010-18-5(c), effective December 14, 2007 [retro from June 3, 2010 (Royal Assent)].

  Section 1 (8) (d) BEFORE amended by 2014-4-15, effective March 24, 2014 (Royal Assent).

(d) the definitions of "eligible individual" and "return of income" in section 122.6 of the federal Act as those definitions apply for the purposes of sections 10 to 13 of this Act;

  Section 1 definition of "taxation year" BEFORE amended by 2016-10-16, effective December 21, 2002 [retro from May 19, 2016 (Royal Assent)].

"taxation year" has the same meaning as in section 249 (1) of the federal Act and, in the case of an estate or trust arising on death, has the same meaning as in section 104 (23) of that Act;

  Section 1 (1) definition of "regulation" BEFORE amended by 2018-12-1, effective October 8, 2010 [retro from May 17, 2018 (Royal Assent)].

"regulation" means a regulation made by the Lieutenant Governor in Council under this Act;

  Section 1 (10) was added by 2018-12-3, effective May 17, 2018 (Royal Assent).

  Section 1 (8) (d) BEFORE amended by 2018-12-2, effective July 1, 2018.

(d) the definitions of "eligible individual" and "return of income" in section 122.6 of the federal Act as those definitions apply for the purposes of sections 10 to 13 and 13.07 to 13.09 of this Act;

  Section 1 (8) (d) BEFORE amended by 2019-7-4, effective July 1, 2020.

(d) the definitions of "eligible individual" and "return of income" in section 122.6 of the federal Act as those definitions apply for the purposes of sections 13.07 to 13.09 of this Act;

  Section 1 (1) definition of "deputy head" BEFORE amended by 2023-10-316, effective March 30, 2023 (Royal Assent).

"deputy head" means,

(a) if a collection agreement is not in effect, the deputy Provincial minister, or

(b) if a collection agreement is in effect, the Commissioner of Customs and Revenue;

  Section 1 (7) (i) table item BEFORE amended by 2023-10-316, effective March 30, 2023 (Royal Assent).

  Section 1 (8.1) (a) BEFORE amended by 2023-10-316, effective March 30, 2023 (Royal Assent).

(a) a reference to the Commissioner of Customs and Revenue in the federal Act must continue to be read as a reference to the Commissioner of Customs and Revenue,

  Section 1 (7) (i) table item BEFORE amended by 2023-23-52, effective May 11, 2023 (Royal Assent).

  Section 1 (8) (c.01) was added by 2023-23-53, effective June 21, 2018 [retro from May 11, 2023 (Royal Assent)].

  Section 1 (8) (c.2) and (d.2) BEFORE amended by 2023-23-54, effective January 1, 2023 [retro from May 11, 2023 (Royal Assent)].

(c.2) section 122.5 (6.2) as that section applies for the purposes of sections 8.1 and 8.2 of this Act;

(d.2) the definition of "non-resident" in section 248 (1) of the federal Act as that definition applies for the purposes of section 122.5 (6.2) of the federal Act, as that section applies for the purposes of sections 8.1 and 8.2 of this Act;

  Section 1 (8) (d.11) was added by 2023-23-55, effective June 29, 2021 [retro from May 11, 2023 (Royal Assent)].

  Section 4 (1) definition "surtax" BEFORE repealed by 2000-15-32, effective January 1, 2001.

"surtax" means the amount of the increase in tax referred to in section 4.86 (2).

  Section 4 (1) definition "taxable income earned in Canada" was added by 2003-23-17(b), effective January 1, 2000 [retro from April 10, 2003 (Royal Assent)].

  Section 4 (1) definition of "income for the year", paragraph (c) BEFORE amended by 2003-23-17(a), effective April 10, 2003 (Royal Assent).

(c) in the case of an individual who is a specified individual in relation to the year, the individual's income for the year as defined in the proposed section 120 (3) (c) of the federal Act, and

  Section 4 (2) BEFORE repealed by 2003-23-18, effective April 10, 2003 (Royal Assent).

(2)  Paragraph (c) of the definition of "income for the year" applies only if the proposed section 120 (3) (c) of the federal Act, as contained in section 27 (3) of the Income Tax Amendments Act, 1999 (Canada) is enacted, with or without amendments, by the Parliament of Canada.

  Section 4.1 (1), (2), and (3) BEFORE amended made by 2000-15-33, effective January 1, 2001.

  Section 4.1 (1) (a) BEFORE amended by 2001-34-6, effective January 1, 2001 [retro from August 16, 2001 (Royal Assent)].

(a) if the taxable income does not exceed $30 004, 8.4% of the taxable income;

  Section 4.1 (1), (b) (ii) BEFORE amended by 2001-34-6, effective January 1, 2001 [retro from August 16, 2001 (Royal Assent)].

(ii)  11.9% of the taxable income that exceeds $30 004 and does not exceed $60 009;

  Section 4.1 (1) (c) (ii) BEFORE amended by 2001-34-6, effective January 1, 2001 [retro from August 16, 2001 (Royal Assent)].

(ii)  16.7% of the taxable income that exceeds $60 009 and does not exceed $70 000;

  Section 4.1 (1) (d) (ii) BEFORE amended by 2001-34-6, effective January 1, 2001 [retro from August 16, 2001 (Royal Assent)].

(ii)  18.7% of the taxable income that exceeds $70 000 and does not exceed $85 000;

  Section 4.1 (1) (e) (ii) BEFORE amended by 2001-34-6, effective January 1, 2001 [retro from August 16, 2001 (Royal Assent)].

(ii)  19.7% of the taxable income that exceeds $85 000.

  Section 4.1 (1) (a) BEFORE amended by 2001-34-17(a), effective January 1, 2002.

(a) if the taxable income does not exceed $30 004, 7.3% of the taxable income;

  Section 4.1 (1), (b) (ii) BEFORE amended by 2001-34-17(b), effective January 1, 2002.

(ii)  10.5% of the taxable income that exceeds $30 004 and does not exceed $60 009;

  Section 4.1 (1), (b) (ii) BEFORE amended by 2001-34-17(b), effective January 1, 2002.

(ii)  13.7% of the taxable income that exceeds $60 009 and does not exceed $70 000;

  Section 4.1 (1) (d) (ii) BEFORE amended by 2001-34-17(d), effective January 1, 2002.

(ii)  15.7% of the taxable income that exceeds $70 000 and does not exceed $85 000;

  Section 4.1 (1) (e) (ii) BEFORE amended by 2001-34-17(e), effective January 1, 2002.

(ii)  16.7% of the taxable income that exceeds $85 000.

  Section 4.1 (1) BEFORE amended by 2003-23-19(a), effective January 1, 2000 [retro from April 10, 2003 (Royal Assent)].

(1)  Subject to subsections (2), (3), (5) and (6) of this section and to sections 4.52 and 4.8 to 4.84, the tax payable under this Act by an individual on the individual's taxable income for the 2001 and subsequent taxation years is as follows:

  Section 4.1 (3) BEFORE amended by 2003-23-19(b), effective January 1, 2000 [retro from April 10, 2003 (Royal Assent)].

(3)  Subject to subsections (4) to (6) of this section and to sections 4.52 and 4.8 to 4.84, if the individual is an inter vivos trust, as defined in section 108 (1) of the federal Act, the tax payable under this Act by the trust on its taxable income for a taxation year is the amount determined by the formula

  Section 4.1 (7) was added by 2003-23-19(c), effective January 1, 2000 [retro from April 10, 2003 (Royal Assent)].

  Section 4.1 (1) BEFORE amended by 2007-2-1(a), effective January 1, 2007 [retro from March 12, 2007 (Royal Assent)].

(1)  Subject to subsections (2), (3) and (5) to (7) of this section and to sections 4.52 and 4.8 to 4.84, the tax payable under this Act by an individual on the individual's taxable income for the 2001 and subsequent taxation years is as follows:

  Section 4.1 (1) (a) BEFORE amended by 2007-2-1(b), effective January 1, 2007 [retro from March 12, 2007 (Royal Assent)].

(a) if the taxable income does not exceed $30 004, 6.05% of the taxable income;

  Section 4.1 (1) (b) (ii) BEFORE amended by 2007-2-1(c), effective January 1, 2007 [retro from March 12, 2007 (Royal Assent)].

(ii)  9.15% of the taxable income that exceeds $30 004 and does not exceed $60 009;

  Section 4.1 (1) (c) (ii) BEFORE amended by 2007-2-1(d), effective January 1, 2007 [retro from March 12, 2007 (Royal Assent)].

(ii)  11.7% of the taxable income that exceeds $60 009 and does not exceed $70 000;

  Section 4.1 (1) (d) (ii) BEFORE amended by 2007-2-1(e), effective January 1, 2007 [retro from March 12, 2007 (Royal Assent)].

(ii)  13.7% of the taxable income that exceeds $70 000 and does not exceed $85 000;

  Section 4.1 (1) (part) BEFORE amended by 2007-2-2(a), effective January 1, 2008.

(1)  Subject to subsections (2), (3) and (5) to (7) of this section and to sections 4.52 and 4.8 to 4.84, the tax payable under this Act by an individual on the individual's taxable income for the 2007 taxation year is as follows:

  Section 4.1 (1) (a) BEFORE amended by 2007-2-2(b), effective January 1, 2008.

(a) if the taxable income does not exceed $30 004, 5.7% of the taxable income;

  Section 4.1 (1) (b) (ii) BEFORE amended by 2007-2-2(c), effective January 1, 2008.

(ii)  8.65% of the taxable income that exceeds $30 004 and does not exceed $60 009;

  Section 4.1 (1) (c) (ii) BEFORE amended by 2007-2-2(d), effective January 1, 2008.

(ii)  11.1% of the taxable income that exceeds $60 009 and does not exceed $70 000;

  Section 4.1 (1) (d) (ii) BEFORE amended by 2007-2-2(e), effective January 1, 2008.

(ii)  13% of the taxable income that exceeds $70 000 and does not exceed $85 000;

  Section 4.1 (1) (a) BEFORE amended by 2008-10-36(a), effective January 1, 2008 [retro from May 1, 2008 (Royal Assent)].

(a) if the taxable income does not exceed $30 004, 5.35% of the taxable income;

  Section 4.1 (1) (b) (ii) BEFORE amended by 2008-10-36(b), effective January 1, 2008 [retro from May 1, 2008 (Royal Assent)].

(ii)  8.15% of the taxable income that exceeds $30 004 and does not exceed $60 009;

  Section 4.1 (1) (a) BEFORE amended by 2008-44-3 (a), effective January 1, 2008 [retro from November 27, 2008 (Royal Assent)].

(a) if the taxable income does not exceed $30 004, 5.24% of the taxable income;

  Section 4.1 (b) (ii) BEFORE amended by 2008-44-3(b), effective January 1, 2008 [retro from November 27, 2008 (Royal Assent)].

(ii)  7.98% of the taxable income that exceeds $30 004 and does not exceed $60 009;

  Section 4.1 (1) (e) BEFORE amended by 2013-17-20(a) and (b), effective January 1, 2014.

(e) if the taxable income exceeds $85 000,

(i)  the highest amount that might be determined for an individual under paragraph (d) of this subsection,

plus

(ii)  14.7% of the taxable income that exceeds $85 000.

  Section 4.1 (1) (f) was added by 2013-17-20(c), effective January 1, 2014.

  Section 4.1 (2) BEFORE amended by 2013-17-20(c), effective January 1, 2014.

(2)  For the purposes of subsection (1) (b) (i), (c) (i), (d) (i) and (e) (i), the highest amount that might be determined for an individual under subsection (1) (a), (b), (c) or (d), as the case may be, must be rounded to the nearest multiple of one dollar or, if the highest amount is equidistant from 2 such consecutive multiples, to the higher multiple.

  Section 4.1 (1) (e) BEFORE amended by 2013-17-21, effective January 1, 2016.

(e) if the taxable income exceeds $85 000 and does not exceed $150 000,

(i) the highest amount that might be determined for an individual under paragraph (d) of this subsection,

plus

(ii) 14.7% of the taxable income that exceeds $85 000 and does not exceed $150 000;

  Section 4.1 (1) (f) BEFORE repealed by 2013-17-21, effective January 1, 2016.

(f) if the taxable income exceeds $150 000,

(i) the highest amount that might be determined for an individual under paragraph (e) of this subsection,

plus

(ii) 16.8% of the taxable income that exceeds $150 000.

  Section 4.1 (2) BEFORE amended by 2013-17-21, effective January 1, 2016.

(2) For the purposes of subsection (1) (b) (i), (c) (i), (d) (i), (e) (i) and (f) (i), the highest amount that might be determined for an individual under subsection (1) (a), (b), (c), (d) or (e), as the case may be, must be rounded to the nearest multiple of one dollar or, if the highest amount is equidistant from 2 such consecutive multiples, to the higher multiple.

  Section 4.1 (3) and (4) BEFORE amended by 2016-3-23(a), effective January 1, 2016 [retro from March 10, 2016 (Royal Assent)].

(3) Subject to subsections (4) to (7) of this section and to sections 4.52 and 4.8 to 4.84, if the individual is an inter vivos trust, as defined in section 108 (1) of the federal Act, the tax payable under this Act by the trust on its taxable income for a taxation year is the amount determined by the formula

(4) Subsection (3) of this section does not apply to an inter vivos trust exempted under section 122 (2) of the federal Act from the application of section 122 (1) of that Act.

  Section 4.1 (5) (part) BEFORE amended by 2016-3-23(b), effective January 1, 2016 [retro from March 10, 2016 (Royal Assent)].

  Section 4.1 (6) (part) BEFORE amended by 2016-3-23(b), effective January 1, 2016 [retro from March 10, 2016 (Royal Assent)].

  Section 4.1 (1) (e) BEFORE amended by 2017-12-16, effective January 1, 2018.

(e) if the taxable income exceeds $85 000,

(i) the highest amount that might be determined for an individual under paragraph (d) of this subsection,

plus

(ii) 14.7% of the taxable income that exceeds $85 000.

  Section 4.1 (1) (g) was added by 2017-12-16, effective January 1, 2018.

  Section 4.1 (2) BEFORE amended by 2017-12-16, effective January 1, 2018.

(2) For the purposes of subsection (1) (b) (i), (c) (i), (d) (i) and (e) (i), the highest amount that might be determined for an individual under subsection (1) (a), (b), (c) or (d), as the case may be, must be rounded to the nearest multiple of one dollar or, if the highest amount is equidistant from 2 such consecutive multiples, to the higher multiple.

  Section 4.1 (1) (g) BEFORE amended by 2020-18-11(a) and (b), effective January 1, 2020 [retro from August 14, 2020 (Royal Assent)].

(g) if the taxable income exceeds $150 000,

(i) the highest amount that might be determined for an individual under paragraph (e) of this subsection,

plus

(ii) 16.8% of the taxable income that exceeds $150 000.

  Section 4.1 (1) (h) was added by 2020-18-11(c), effective January 1, 2020 [retro from August 14, 2020 (Royal Assent)].

  Section 4.1 (2) BEFORE amended by 2020-18-11(d), effective January 1, 2020 [retro from August 14, 2020 (Royal Assent)].

(2) For the purposes of subsection (1) (b) (i), (c) (i), (d) (i), (e) (i) and (g) (i), the highest amount that might be determined for an individual under subsection (1) (a), (b), (c), (d) or (e), as the case may be, must be rounded to the nearest multiple of one dollar or, if the highest amount is equidistant from 2 such consecutive multiples, to the higher multiple.

  Section 4.2 (3) (a) BEFORE repealed and struck out "plus" by 2000-15-34, effective January 1, 2001 (Royal Assent).

(a) the amount of surtax payable minus any amounts deducted under section 4.86 (3),

plus

  Section 4.2 (3) BEFORE amended by 2001-34-7, effective July 31, 2001 [retro from August 16, 2001 (Royal Assent)].

(3)  The amounts that, in computing an individual's tax, may be deducted under sections 4.72, 13.1, 19 (2) and (7), 19.1, 20 and 21 may be deducted only in the order indicated in section 4.79 (3) and only from

  Section 4.2 (1) BEFORE amended by 2005-5-2(a), effective January 1, 2005 [retro from March 3, 2005 (Royal Assent)].

(1)  The amounts that, in computing an individual's tax, may be deducted under sections 4.3 to 4.65, 4.67, 4.69 and 4.7 may be deducted only in the order indicated in section 4.79 (1) and, subject to section 4.84 (3) (b), only from the amount of tax payable under section 4.1.

  Section 4.2 (3) (part) BEFORE amended by 2005-5-2(b), effective January 1, 2005 [retro from March 3, 2005 (Royal Assent)].

(3)  The amounts that, in computing an individual's tax, may be deducted under sections 4.72, 4.721, 13.1, 19 (2) and (7), 19.1, 20 and 21 may be deducted only in the order indicated in section 4.79 (3) and only from

  Section 4.2 (3) BEFORE amended by 2007-2-3, effective January 1, 2007 [retro from March 12, 2007 (Royal Assent)].

(3)  The amounts that, in computing an individual's tax, may be deducted under sections 4.301, 4.72, 4.721, 13.1, 19 (2) and (7), 19.1, 20 and 21 may be deducted only in the order indicated in section 4.79 (3) and only from

(a) [Repealed 2000-15-34.]

(b) the amount of tax payable under sections 4.1, 4.8 to 4.83 and 19 (3) minus any amounts deducted under the provisions referred to in subsections (1) and (2) of this section.

  Section 4.2 (1) BEFORE amended by 2016-3-24, effective February 17, 2016 [retro from March 10, 2016 (Royal Assent)].

(1) The amounts that, in computing an individual's tax, may be deducted under sections 4.3, 4.31 to 4.65, 4.67, 4.69 and 4.7 may be deducted only in the order indicated in section 4.79 (1) and, subject to section 4.84 (3) (b), only from the amount of tax payable under section 4.1.

  Section 4.2 (3) (part) BEFORE amended by 2020-18-12, effective August 14, 2020 (Royal Assent).

(3) The amounts that, in computing an individual's tax, may be deducted under sections 4.301, 4.72, 4.721, 13.1, 19.1, 20 and 21 may be deducted only in the order indicated in section 4.79 (3) and only from

  Section 4.3 (1) BEFORE amended by 2000-15-35, effective January 1, 2001.

  Section 4.3 (1) (d) and (e) BEFORE amended by 2002-19-6, effective January 1, 2002 [retro from April 11, 2002 (Royal Assent)].

(d) if the individual is entitled to a deduction under section 118 (1) (c.1) of the federal Act [in-home care of relative credit] by reason of a particular person described in that section, the amount determined by the formula

where

D.1 is the greater of $11 661 and the particular person's income for the year,

(e) if the individual is entitled to a deduction under section 118 (1) (d) of the federal Act [infirm dependant credit] by reason of a dependant described in that section, the amount determined by the formula

where

E is the greater of the dependant's income for the year and the amount by which $8 000 exceeds $2 386, and

  Section 4.3 (1) BEFORE amended by 2009-14-35, effective January 1, 2010.

  Section 4.3 (1) (a), (b) and (c) BEFORE amended and B.1, B.2, C.1 and C.2 were added by 2012-35-247, effective January 1, 2013.

(a) if the individual is entitled to a deduction under section 118 (1) (a) of the federal Act [spousal credit] for the year, an amount equal to the total of

(i)  $11 000, and

(ii)  an amount determined by the formula

where

C is the greater of $965 and the income for the year of the individual's spouse or common-law partner or, if the individual and the individual's spouse or common-law partner are living separate and apart at the end of that year by reason of a breakdown of their marriage or common-law partnership, the spouse's or common-law partner's income while married or in a common-law partnership and not so separated,

(b) if the individual is entitled to a deduction under section 118 (1) (b) of the federal Act [equivalent to spousal credit] for the year by reason of a dependent person referred to in that section, an amount equal to the total of

(i)  $11 000, and

(ii)  an amount determined by the formula

where

D is the greater of $965 and the dependent person's income for the year,

(c) if the individual is entitled to a deduction under section 118 (1) (c) of the federal Act [basic personal credit — single status], $11 000,

  Section 4.3 (1.1) was added by 2012-35-248, effective January 1, 2013.

  Section 4.3 (1.1) definition of "basic personal amount", "spouse or common-law partner amount" and "spouse or dependent amount" BEFORE amended by 2012-35-249, effective January 1, 2014.

"basic personal amount" means $10 124 as adjusted under section 4.52;

"spouse or common-law partner amount" means $8 729 as adjusted under section 4.52;

"spouse or dependent amount" means $873 as adjusted under section 4.52.

  Section 4.3 (3) was added by 2018-4-14, effective January 1, 2017 [retro from March 15, 2018 (Royal Assent)].

  Section 4.3 (1) (d) BEFORE repealed by 2018-4-15(a), effective January 1, 2018 [retro from March 15, 2018 (Royal Assent)].

(d) if the individual is entitled to a deduction under section 118 (1) (c.1) of the federal Act [in-home care of relative credit] by reason of a particular person described in that section, the amount determined by the formula

  Section 4.3 (1) (d.1) was added by 2018-4-15(b), effective January 1, 2018 [retro from March 15, 2018 (Royal Assent)].

  Section 4.3 (1) (e) and (f) BEFORE repealed by 2018-4-15(c), effective January 1, 2018 [retro from March 15, 2018 (Royal Assent)].

(e) if the individual is entitled to a deduction under section 118 (1) (d) of the federal Act [infirm dependant credit] by reason of a dependant described in that section, the amount determined by the formula

(f) if the individual is entitled to a deduction in respect of a person under section 118 (1) (b) of the federal Act and would also be entitled, but for section 118 (4) (c) of that Act, to a deduction because of section 118 (1) (c.1) [in-home care of relative credit] or (d) [infirm dependant credit] of that Act in respect of the person, the amount by which the amount determined under paragraph (d) or (e) of this subsection, as the case may be, exceeds the amount determined under paragraph (b) of this subsection in respect of the person.

  Section 4.3 (1) (f.1) was added by 2018-4-15(d), effective January 1, 2018 [retro from March 15, 2018 (Royal Assent)].

  Section 4.3 (3) BEFORE repealed by 2018-4-15(e), effective January 1, 2018 [retro from March 15, 2018 (Royal Assent)].

(3) For the 2017 taxation year, references, whether direct or indirect, in subsection (1) (d), (e) and (f) to section 118 (1) (c.1) or (d) of the federal Act, and in subsection (2) to section 118 (4) to (6) of the federal Act, must be read as if those provisions of the federal Act, as they read in their application to the 2016 taxation year, applied to the 2017 taxation year.

  Section 4.301 was enacted by 2005-5-3, effective January 1, 2005 [retro from March 3, 2005 (Royal Assent)].

  Section 4.301 BEFORE amended by 2007-2-4, effective January 1, 2007 [retro from March 12, 2007 (Royal Assent)].

B is 3.6% of the amount, if any, by which the individual's income for the year exceeds $16 000.

  Section 4.301 BEFORE amended by 2007-2-5 effective January 1, 2008.

  Section 4.301, description of "A" and "B" BEFORE amended by 2015-9-4, effective January 1, 2015 [retro from March 25, 2015 (Royal Assent)].

  Section 4.301 BEFORE amended by 2016-3-25, effective January 1, 2016 [retro from March 10, 2016 (Royal Assent)].

  Section 4.32 (1) BEFORE amended by 2004-28-10, effective January 1, 2004 [retro from April 29, 2004 (Royal Assent)].

  Section 4.32 (1) BEFORE amended by 2008-11-10(a), effective January 1, 2007 [retro from May 1, 2008 (Royal Assent)].

  Section 4.32 (2) BEFORE repealed by 2008-11-10(b), effective January 1, 2007 [retro from May 1, 2008 (Royal Assent)].

(2)  Section 118 (7) and (8) of the federal Act applies for the purposes of this section.

  Section 4.32 (1), description of "B", paragraph (b) BEFORE amended by 2019-7-5, effective January 1, 2015 [retro from April 11, 2019 (Royal Assent)].

(b) the amount that is the individual's eligible pension income used in computing the deduction under section 118 (3) of the federal Act for the taxation year.

  Section 4.33 was added by 2007-2-6, effective January 1, 2007 [retro from March 12, 2007 (Royal Assent)].

  Section 4.34 was added by 2012-8-36, effective January 1, 2012 [retro from May 14, 2012 (Royal Assent)].

  Section 4.34 (1) BEFORE amended by 2015-9-5, effective January 1, 2015 [retro from March 25, 2015 (Royal Assent)].

(1) In this section, "qualifying child" has the same meaning as in section 118.03 (1) of the federal Act.

  Section 4.34 (2) BEFORE amended by 2015-9-6, effective January 1, 2015 [retro from March 25, 2015 (Royal Assent)].

(2) For the purpose of computing the tax payable under this Act for a taxation year by an individual who was resident in British Columbia on the last day of the taxation year and who is entitled to a deduction under section 118.03 of the federal Act for the year, there may be deducted the amount determined by the formula

  Section 4.34 (3) BEFORE amended by 2015-9-7, effective January 1, 2012 [retro from March 25, 2015 (Royal Assent)].

(3) Section 118.03 (3) of the federal Act applies for the purposes of subsection (2) of this section.

  Section 4.34 (3) (a) and (b) BEFORE amended by 2015-9-8, effective January 1, 2015 [retro from March 25, 2015 (Royal Assent)].

(a) the individuals may deduct an amount under this section only if the individuals deduct an amount under section 118.03 of the federal Act;

(b) in respect of those individuals who meet the requirement referred to in paragraph (a) of this subsection,

(i) the total of all amounts deducted by the individuals under this section must not exceed the maximum amount that would be deductible for the year by any one of the individuals if that individual were the only individual entitled to deduct an amount under this section, and

(ii) the amount that is deductible under this section by any one of the individuals must be determined using the same proportion that, under section 118.03 (3) of the federal Act, is agreed to by that individual or is fixed for that individual by the federal minister.

  Section 4.34 (4) was added by 2017-5-1, effective January 1, 2015 [retro from March 16, 2017 (Royal Assent)].

  Section 4.34 BEFORE re-enacted by 2017-12-17, effective January 1, 2017 [retro from November 2, 2017 (Royal Assent)].

  Section 4.34 BEFORE repealed by 2017-12-18, effective January 1, 2018.

  Section 4.341 was enacted by 2015-9-9, effective January 1, 2015 [retro from March 25, 2015 (Royal Assent)].

  Section 4.341 BEFORE repealed by 2017-12-18, effective January 1, 2018.

Child fitness equipment credit

4.341   For the purpose of computing the tax payable under this Act for a taxation year by an individual who was resident in British Columbia on the last day of the taxation year and who is entitled to a deduction under section 4.34 for the year, there may be deducted the amount determined by the following formula:

where
	A is the amount deducted by the individual under section 4.34 for the year.

  Section 4.35 was added by 2012-8-36, effective January 1, 2012 [retro from May 14, 2012 (Royal Assent)].

  Section 4.35 (1) BEFORE amended by 2015-9-5, effective January 1, 2015 [retro from March 25, 2015 (Royal Assent)].

(1) In this section, "qualifying child" has the same meaning as in section 118.03 (1) of the federal Act.

  Section 4.35 (3) BEFORE amended by 2015-8-26, effective January 1, 2012 [retro from March 5, 2015 (Royal Assent)].

(3) Section 118.031 (4) of the federal Act applies for the purposes of subsection (2) of this section.

  Section 4.35 BEFORE re-enacted by 2017-12-19, effective January 1, 2016 [retro from November 2, 2017 (Royal Assent)].

  Section 4.35 BEFORE repealed by 2017-12-20, effective January 1, 2018.

  Section 4.351 was enacted by 2017-12-21, effective January 1, 2016 [retro from November 2, 2017 (Royal Assent)].

  Section 4.351 BEFORE repealed by 2017-12-22, effective January 1, 2017 [retro from November 2, 2017 (Royal Assent)].

  Section 4.36 was enacted by 2015-9-10, effective January 1, 2015 [retro from March 25, 2015 (Royal Assent)].

  Section 4.37 was enacted by 2017-12-23, effective January 1, 2017 [retro from November 2, 2017 (Royal Assent)].

  Section 4.4, descriptions of B and D BEFORE amended by 2001-3-12, effective January 1, 2001 [retro from March 29, 2001 (Royal Assent)].

B is the smaller of $200 and the amount that, in computing the individual's deduction under section 118.1 (3) of the federal Act for the year, is used in the formula in that section for the individual's total gifts,

D is the amount that, in computing the individual's deduction under section 118.1 (3) of the federal Act for the year, is used in the formula in that section for the individual's total gifts.

  Section 4.4, description of C BEFORE amended by 2013-17-22, effective January 1, 2014.

C is the highest percentage specified in section 4.1 of this Act that applies in determining tax that might be payable under this Act for the year, and

  Section 4.4, description of C BEFORE amended by 2013-17-23, effective January 1, 2016.

C is 14.7%, and

  Section 4.4 was renumbered as section 4.4 (2) by 2020-18-13(a), effective January 1, 2020 [retro from August 14, 2020 (Royal Assent)].

  Section 4.4 (1) was added by 2020-18-13(b), effective January 1, 2020 [retro from August 14, 2020 (Royal Assent)].

  Section 4.4 (2) formula BEFORE amended by 2020-18-13(c), effective January 1, 2020 [retro from August 14, 2020 (Royal Assent)].

  Section 4.4 (2), description of B, paragraph (b), BEFORE amended by 2020-18-13(d), effective January 1, 2020 [retro from August 14, 2020 (Royal Assent)].

  Section 4.4 (2), description of D BEFORE amended by 2020-18-13(e), effective January 1, 2020 [retro from August 14, 2020 (Royal Assent)].

  Section 4.4 (2), descriptions of E and F were added by 2020-18-13(e), effective January 1, 2020 [retro from August 14, 2020 (Royal Assent)].

  Section 4.5 BEFORE amended by 2000-15-36, effective January 1, 2001.

  Section 4.5 (2) was added and section 4.5 renumbered as 4.5 (1) by 2001-3-13, effective January 1, 2001 [retro from March 29, 2001 (Royal Assent)].

  Section 4.5 (1) BEFORE amended by 2005-5-4(a), (b) and (c), effective January 1, 2004 [retro from July 28, 2005 (BC Reg 259/2005)].

(1)  For the purpose of computing the tax payable under this Act for a taxation year by an individual who is entitled to a deduction under section 118.2 (1) of the federal Act for the year, there may be deducted an amount determined by the formula

where

A is the appropriate percentage for the year,

B is the amount used in the formula in section 118.2 (1) of the federal Act for B in computing the individual's deduction under that section for the year,

C is the smaller of $1 637 and 3% of the individual's income for the year, and

D is 32% of the total of all amounts each of which is the amount, if any, by which

(a)  the income for the year of a person (other than the individual and the individual's spouse or common-law partner) in respect of whom an amount is included in computing the individual's deduction under this section for the year

exceeds

(b)  $8 000

  Section 4.5 (3) was added by 2005-5-4(d), effective January 1, 2004 [retro from July 28, 2005 (BC Reg 259/2005)].

  Section 4.5 (1) description of D BEFORE amended by 2006-2-6, effective January 1, 2005 [retro from December 4, 2006 (BC Reg 309/2006)].

D is the total of all amounts each of which is, in respect of a dependant of the individual, the smaller of $5 000 and the amount determined by the formula

  Section 4.5 (1) BEFORE amended by 2012-8-37, effective January 1, 2012 [retro from May 14, 2012 (Royal Assent)].

D is the total of all amounts each of which is, in respect of a dependant of the individual, the smaller of $10 000 and the amount determined by the formula

  Section 4.5 (1), descriptions of "C" and "F" BEFORE amended by 2019-7-6, effective January 1, 2018 [retro from April 11, 2019 (Royal Assent)].

C is the smaller of $1 772 and 3% of the individual's income for the year, and

F is the smaller of $1 772 and 3% of the dependant's income for the year.

  Section 4.51 (1) BEFORE amended by 2002-19-7(a), effective January 1, 2002 [retro from April 11, 2002 (Royal Assent)].

(1)  For the purpose of computing the tax payable under this Act for a taxation year by an individual who is entitled to a deduction under section 118.3 (1) of the federal Act for the year, there may be deducted an amount determined by the formula

where

A is the appropriate percentage for the year.

  Section 4.51 (3) and (3) (b) BEFORE amended by 2002-19-7(b) and (c), effective January 1, 2002 [retro from April 11, 2002 (Royal Assent)].

(3)  For the purpose of computing the tax payable under this Act for a taxation year by an individual who has not reached 18 years of age before the end of the taxation year and who is entitled to a deduction under section 118.3 (1) of the federal Act for the year, there may be deducted an amount determined by the formula

where

A is the appropriate percentage for the year, and

B is the smaller of

(a)  $2 941, and

(b)  the amount, if any, by which the total of all amounts, each of which is an amount paid in the year for the care or supervision of the individual and included in computing the deductions under sections 63, 64 and 118.2 of the federal Act, exceeds $2 000.

  Section 4.51 (5) BEFORE repealed by 2002-19-7(d), effective January 1, 2002 [retro from April 11, 2002 (Royal Assent)].

(5)  Subsections (3) and (4) apply only if the proposal contained in paragraph (15) of the Notice of Ways and Means Motion to Amend the Income Tax Act tabled in the House of Commons on February 28, 2000 is enacted, with or without amendments, by the Parliament of Canada.

  Section 4.51 (2) (b) and (4) BEFORE amended by 2012-8-38, effective January 1, 2012 [retro from May 14, 2012 (Royal Assent)].

(b) the amount that would be the person's tax payable under this Act for the year if the person were liable under section 2 to pay tax for the year and if the only amounts deductible were the amounts under sections 4.3 [personal credits], 4.31 [age credit], 4.32 [pension credit] and 4.64 [credit for EI premium and CPP contribution].

T is the amount that would be the person's tax payable under this Act for the year if the person were liable under section 2 to pay tax for the year and if the only amounts deductible were the amounts under sections 4.3 [personal credits], 4.31 [age credit], 4.32 [pension credit] and 4.64 [credit for EI premium and CPP contribution], and

  Section 4.51 (2) (b) and (4), the description of "T", BEFORE amended by 2015-8-27, effective January 1, 2007 [retro from March 5, 2015 (Royal Assent)].

(b) the amount that would be the person's tax payable under this Act for the year if the person were liable under section 2 to pay tax for the year and if the only amounts deductible were the amounts under sections 4.3 [personal credits], 4.31 [age credit], 4.32 [pension credit], 4.34 [child fitness credit], 4.341 [child fitness equipment credit], 4.35 [child arts credit], 4.36 [BC education coaching tax credit] and 4.64 [credit for EI premium and CPP contribution].

(4) For the purpose of computing the tax payable under this Act for a taxation year by an individual who is entitled to a deduction under section 118.3 (2) of the federal Act for the year in respect of a person referred to in that section, there may be deducted an amount determined by the formula

  Section 4.51 (2) (b) and (4) BEFORE amended by 2015-9-11,12, effective January 1, 2015 [retro from March 25, 2015 (Royal Assent)].

(b) the amount that would be the person's tax payable under this Act for the year if the person were liable under section 2 to pay tax for the year and if the only amounts deductible were the amounts under sections 4.3 [personal credits], 4.31 [age credit], 4.32 [pension credit], 4.34 [child fitness credit], 4.35 [child arts credit] and 4.64 [credit for EI premium and CPP contribution].

(4) For the purpose of computing the tax payable under this Act for a taxation year by an individual who is entitled to a deduction under section 118.3 (2) of the federal Act for the year in respect of a person referred to in that section, there may be deducted an amount determined by the formula

  Section 4.51 (2) (b) BEFORE amended by 2017-12-24, effective January 1, 2016 [retro from November 2, 2017 (Royal Assent)].

(b) the amount that would be the person's tax payable under this Act for the year if the person were liable under section 2 to pay tax for the year and if the only amounts deductible were the amounts under sections 4.3 [personal credits], 4.31 [age credit], 4.32 [pension credit], 4.33 [adoption expense credit], 4.34 [child fitness credit], 4.341 [child fitness equipment credit], 4.35 [child arts credit], 4.36 [BC education coaching tax credit] and 4.64 [credit for EI premium and CPP contribution].

  Section 4.51 (4) description of "T" BEFORE amended by 2017-12-24, effective January 1, 2016 [retro from November 2, 2017 (Royal Assent)].

  Section 4.51 (2) (b) BEFORE amended by 2017-12-25, effective January 1, 2017 [retro from November 2, 2017 (Royal Assent)].

(b) the amount that would be the person's tax payable under this Act for the year if the person were liable under section 2 to pay tax for the year and if the only amounts deductible were the amounts under sections 4.3 [personal credits], 4.31 [age credit], 4.32 [pension credit], 4.33 [adoption expense credit], 4.34 [child fitness credit], 4.341 [child fitness equipment credit], 4.35 [child arts credit], 4.351 [BC back-to-school tax credit], 4.36 [BC education coaching tax credit] and 4.64 [credit for EI premium and CPP contribution].

  Section 4.51 (4) description of "T" BEFORE amended by 2017-12-25, effective January 1, 2017 [retro from November 2, 2017 (Royal Assent)].

  Section 4.51 (2) (b) BEFORE amended by 2017-12-26, effective January 1, 2018.

(b) the amount that would be the person's tax payable under this Act for the year if the person were liable under section 2 to pay tax for the year and if the only amounts deductible were the amounts under sections 4.3 [personal credits], 4.31 [age credit], 4.32 [pension credit], 4.33 [adoption expense credit], 4.34 [child fitness credit], 4.341 [child fitness equipment credit], 4.35 [child arts credit], 4.36 [BC education coaching tax credit], 4.37 [tax credit for volunteer firefighters and search and rescue volunteers] and 4.64 [credit for EI premium and CPP contribution].

  Section 4.51 (4), description of "T" BEFORE amended by 2017-12-26, effective January 1, 2018.

  Section 4.51 (3.1) was added by 2023-23-56, effective January 1, 2020 [retro from May 11, 2023 (Royal Assent)].

  Section 4.52 was enacted by 2000-15-37, effective January 1, 2001.

  Section 4.52 (1) and (2) BEFORE amended by 2002-19-8(a) and (b), effective January 1, 2002 [retro from April 11, 2002 (Royal Assent)].

(1)  In subsection (2) of this section, "relevant provision" means section 4.1 (1) [amount of tax payable], 4.3 (1) [personal credits], 4.31 [age credit], 4.5 [medical expense credit] or 4.51 [credit for mental or physical impairment].

(2)  For the purpose of computing the tax payable by an individual for a taxation year, other than the 2001 taxation year, each amount expressed in dollars in a relevant provision is to be adjusted so that the amount to be used under the relevant provision for the year is the total of

  Section 4.52 (4.1) was added by 2002-19-8(c), effective January 1, 2002 [retro from April 11, 2002 (Royal Assent)].

  Section 4.52 (1) BEFORE amended by 2005-5-5, effective January 1, 2004 [retro from March 3, 2005 (Royal Assent)].

(1)  In subsections (2) and (4.1) of this section, "relevant provision" means section 4.1 (1) [amount of tax payable], 4.3 (1) [personal credits], 4.31 [age credit], 4.5 [medical expense credit] or 4.51 [credit for mental or physical impairment].

  Section 4.52 (1) (b.1) was added by 2005-5-7, effective January 1, 2005 [retro from March 3, 2005 (Royal Assent)].

  Section 4.52 (1) (d) BEFORE amended by 2005-5-6, effective January 1, 2004 [retro from July 28, 2005 (BC Reg 259/2005)].

(d) section 4.5 [medical expense credit];

  Section 4.52 (8) was added by 2007-2-7, effective January 1, 2007 [retro from March 12, 2007 (Royal Assent)].

  Section 4.52 (1) (f) was added by 2008-10-38, effective May 1, 2008 (Royal Assent).

  Section 4.52 (2) (part) BEFORE amended by 2009-14-36(a), effective January 1, 2010.

(2)  Subject to subsection (4.1), for the purpose of computing the tax payable by an individual for a taxation year, other than the 2001 taxation year, each amount expressed in dollars in a relevant provision is to be adjusted so that the amount to be used under the relevant provision for the year is the total of

  Section 4.52 (4.2) was added by 2009-14-36(b), effective January 1, 2010.

  Section 4.52 (2) and (5) BEFORE amended and (4.3) and (4.4) were added by 2012-35-250, effective January 1, 2013.

(2)  Subject to subsections (4.1) and (4.2), for the purpose of computing the tax payable by an individual for a taxation year, other than the 2001 taxation year, each amount expressed in dollars in a relevant provision is to be adjusted so that the amount to be used under the relevant provision for the year is the total of

(a) the amount that would, but for subsection (5) of this section, be the amount to be used under the relevant provision for the immediately preceding taxation year, and

(b) the product obtained by multiplying

(i)  the amount referred to in paragraph (a) of this subsection

by

(ii)  the amount, adjusted in the manner that may be prescribed and rounded to the nearest one-thousandth, or, if the result obtained is equidistant from 2 consecutive one-thousandths, to the higher one-thousandth, that is determined by the formula

where

A is the Consumer Price Index for British Columbia for the 12-month period that ended on the last September 30 before that year, and

B is the Consumer Price Index for British Columbia for the 12-month period immediately preceding the period mentioned in the description of A.

(5)  If an amount to which subsection (2) or (4) applies is not a multiple of one dollar when adjusted as provided in this section, it must be rounded to the nearest multiple of one dollar or, if it is equidistant from 2 such consecutive multiples, to the higher multiple.

  Section 4.52 (4.21) was added by 2013-17-24, effective January 1, 2014.

  Section 4.52 (2) (part) and (4.3) (part) and (5) BEFORE amended by 2012-35-251(a), (b) and (d), effective January 1, 2014.

(2)  Subject to subsections (4.1) to (4.4), for the purpose of computing the tax payable by an individual for a taxation year, other than the 2001 taxation year, each amount expressed in dollars in a relevant provision is to be adjusted so that the amount to be used under the relevant provision for the year is the total of

(4.3)  In subsection (4.4), "specified amount" means

(5)  If an amount to which subsection (2), (4) or (4.4) applies is not a multiple of one dollar when adjusted as provided in this section, it must be rounded to the nearest multiple of one dollar or, if it is equidistant from 2 such consecutive multiples, to the higher multiple.

  Section 4.52 (4.5) was added by 2012-35-251(c), effective January 1, 2014.

  Section 4.52 (2), (4.3) and (5) BEFORE amended and (4.6) was added by 2012-35-252, effective January 1, 2015.

(2) Subject to subsections (4.1) to (4.5), for the purpose of computing the tax payable by an individual for a taxation year, other than the 2001 taxation year, each amount expressed in dollars in a relevant provision is to be adjusted so that the amount to be used under the relevant provision for the year is the total of

(a) the amount that would, but for subsection (5) of this section, be the amount to be used under the relevant provision for the immediately preceding taxation year, and

(b) the product obtained by multiplying

(i) the amount referred to in paragraph (a) of this subsection

by

(ii) the amount, adjusted in the manner that may be prescribed and rounded to the nearest one-thousandth, or, if the result obtained is equidistant from 2 consecutive one-thousandths, to the higher one-thousandth, that is determined by the formula

where
	A is the Consumer Price Index for British Columbia for the 12-month period that ended on the last September 30 before that year, and
	B is the Consumer Price Index for British Columbia for the 12-month period immediately preceding the period mentioned in the description of A.

(4.3) In subsections (4.4) and (4.5),"specified amount" means

(a) the basic personal amount as defined in subsection (1.1) of section 4.3 as if that subsection did not include the words "as adjusted under section 4.52",

(b) the spouse or common-law partner amount as defined in subsection (1.1) of section 4.3 as if that subsection did not include the words "as adjusted under section 4.52", and

(c) the spouse or dependent amount as defined in subsection (1.1) of section 4.3 as if that subsection did not include the words "as adjusted under section 4.52".

(5) If an amount to which subsection (2), (4), (4.4) or (4.5) applies is not a multiple of one dollar when adjusted as provided in this section, it must be rounded to the nearest multiple of one dollar or, if it is equidistant from 2 such consecutive multiples, to the higher multiple.

  Section 4.52 (1) (b.1) BEFORE amended by 2015-9-13, effective January 1, 2015 [retro from March 25, 2015 (Royal Assent)].

(b.1) except in respect of the 2005 taxation year, section 4.301 [BC tax reduction credit];

  Section 4.52 (4.21) BEFORE repealed by 2013-17-25, effective January 1, 2016.

(4.21) For the purpose of computing the tax payable by an individual for the 2014 taxation year, each amount expressed in dollars in a relevant provision is to be adjusted in accordance with subsection (2), except the amount of $150 000 referred to in section 4.1 (1) (e) and (f).

  Section 4.52 (1) (b.1) BEFORE amended by 2016-3-26, effective January 1, 2016 [retro from March 10, 2016 (Royal Assent)].

(b.1) except in respect of the 2015 taxation year, section 4.301 [BC tax reduction credit];

  Section 4.52 (4.22) was added by 2017-12-27, effective January 1, 2018.

  Section 4.52 (4.22) BEFORE amended by 2018-4-16, effective January 1, 2018 [retro from March 15, 2018 (Royal Assent)].

(4.22) For the purpose of computing the tax payable by an individual for the 2018 taxation year, each amount expressed in dollars in a relevant provision is to be adjusted in accordance with subsection (2), except the amount of $150 000 referred to in section 4.1 (1) (e) and (g).

  Section 4.52 (1) (d) and (f) BEFORE amended by 2019-40-14(a) and (b), effective November 28, 2019 (Royal Assent).

(d) except in respect of the 2004 taxation year, the descriptions of C and F in section 4.5 (1) [medical expense credit];

(f) except in respect of the 2007 taxation year, the description of deduction in section 8.1 (3) [climate action tax credit].

  Section 4.52 (2) (b) (ii) description of "B" BEFORE amended by 2019-40-14(c), effective November 28, 2019 (Royal Assent).

B is the Consumer Price Index for British Columbia for the 12-month period immediately preceding the period mentioned in the description of A.

  Section 4.52 (7) (c) BEFORE amended by 2019-40-14(d), effective November 28, 2019 (Royal Assent).

(c) rounding the result obtained under paragraph (b) to the nearest one-thousandth or, if the result obtained is equidistant from 2 consecutive one-thousandths, to the higher one thousandth.

  Section 4.52 (4.23) was added by 2020-18-14, effective January 1, 2020 [retro from August 14, 2020 (Royal Assent)].

  Section 4.52 (1) (e.1) was added by 2023-23-57, effective January 1, 2023 [retro from May 11, 2023 (Royal Assent)].

  Section 4.52 (1) (f) BEFORE repealed by 2023-23-58, effective July 1, 2023.

(f) except in respect of the 2007 taxation year, the description of "deduction" in section 8.1 (3) [climate action tax credit].

  Section 4.61 (1) (part) BEFORE amended by 2018-4-17(a), effective January 1, 2017 [retro from March 15, 2018 (Royal Assent)].

(1) For the purpose of computing the tax payable under this Act for a taxation year by an individual who is entitled to a deduction under section 118.6 (2) of the federal Act for the year, there may be deducted an amount determined by the formula

  Section 4.61 (2) BEFORE amended by 2018-4-17(b), effective January 1, 2017 [retro from March 15, 2018 (Royal Assent)].

(2) Section 118.6 (1) and (3) of the federal Act apply for the purposes of this section.

  Section 4.61 BEFORE repealed by 2018-4-18, effective January 1, 2019.

  Section 4.62 (2) BEFORE amended by 2000-15-38, effective January 1, 2001.

E is the tuition and education tax credits transferred for the year by the individual to the individual's spouse, parent or grandparent.

  Section 4.62 (2) and (3) BEFORE amended by 2001-34-8, effective January 1, 2001 [retro from August 16, 2001 (Royal Assent)].

(2)  Subject to subsections (3) and (4), an individual's unused tuition and education tax credits at the end of a taxation year is the amount determined by the formula

(3)  If an individual was not resident in British Columbia on the last day of the preceding taxation year, the individual's unused tuition and education tax credits at the end of that year are deemed to equal the amount that would be the individual's unused tuition and education tax credits at the end of that year under section 118.61 of the federal Act if the percentage applied under sections 118.5 and 118.6 of that Act in computing the individual's tuition and education tax credits had, at all material times, been 8.4% instead of the appropriate percentage as defined in that Act.

  Section 4.62 (3) BEFORE repeal by 2001-34-18(a), effective January 1, 2002.

(3)  For the purpose of determining the amount that may be deducted under subsection (1) in computing the tax payable for the 2001 taxation year by an individual who was not resident in British Columbia on the last day of the preceding taxation year, the individual's unused tuition and education tax credits at the end of the 2000 taxation year are deemed to equal the amount determined by the formula

where

A is the amount deemed under section 118.61 (3) of the federal Act to be the individual's unused tuition and education tax credits at the end of the 2000 taxation year.

  Section 4.62 (5) BEFORE repeal by 2001-34-18(b), effective January 1, 2002.

(5)  For the purpose of determining the amount that may be deducted under subsection (1) in computing the tax payable for the 2001 taxation year by an individual who was resident in British Columbia on the last day of the preceding taxation year, the individual's unused tuition and education tax credits at the end of the 2000 taxation year are deemed to be 7.3/8.4 of the amount that would be the individual's unused tuition and education tax credits at the end of the 2000 taxation year if this section were read without reference to this subsection.

  Section 4.62 (5) was added by 2001-34-8, effective January 1, 2001 [retro from August 16, 2001 (Royal Assent)].

  Section 4.62 (2) BEFORE amended by 2007-2-8(a), effective January 1, 2007 [retro from March 12, 2007 (Royal Assent)].

(2)  Subject to subsections (3) to (5), an individual's unused tuition and education tax credits at the end of a taxation year is the amount determined by the formula

  Section 4.62 (3) BEFORE amended by 2007-2-8(b), effective January 1, 2007 [retro from March 12, 2007 (Royal Assent)].

(3)  For the purpose of determining the amount that may be deducted under subsection (1) in computing the tax payable for a taxation year that begins after 2001 by an individual who was not resident in British Columbia on the last day of the preceding taxation year, the individual's unused tuition and education tax credits at the end of that year are deemed to equal the amount that would be the individual's unused tuition and education tax credits at the end of that year under section 118.61 of the federal Act if the percentage applied under sections 118.5 and 118.6 of that Act in computing the individual's tuition and education tax credits had, at all material times, been 6.05% instead of the appropriate percentage as defined in that Act.

  Section 4.62 (4) BEFORE amended by 2007-2-8(c) effective January 1, 2007 [retro from March 12, 2007 (Royal Assent)].

(4)  For the purposes of this section and sections 4.65 [transfer of unused credits to spouse or common-law partners] and 4.67 [transfer of unused credits to parent or grandparent], an individual's unused tuition and education tax credits at the end of the 1999 taxation year are deemed to equal the amount that would be the individual's unused tuition and education tax credits at the end of that year under section 118.61 of the federal Act if the percentage applied under sections 118.5 and 118.6 of that Act in computing the individual's tuition and education tax credits had, at all material times, been 8.4% instead of the appropriate percentage as defined in that Act.

  Section 4.62 (5) BEFORE repealed by 2007-2-8(c), effective January 1, 2007 [retro from March 12, 2007 (Royal Assent)].

(5)  For the purpose of determining the amount that may be deducted under subsection (1) in computing the tax payable for the 2002 taxation year by an individual who was resident in British Columbia on the last day of the preceding taxation year, the individual's unused tuition and education tax credits at the end of the 2001 taxation year are deemed to be 6.05/7.3 of the amount that would be the individual's unused tuition and education tax credits at the end of the 2001 taxation year if this section were read without reference to this subsection.

  Section 4.62 (1) (b) BEFORE amended by 2007-31-9(a), effective January 1, 2002 [retro from May 31, 2007 (Royal Assent)].

(b) the amount that would be the individual's tax payable under this Act for the year if no amount were deductible under any of sections 4.4 [charitable and other gifts], 4.5 [medical expense credit], 4.6 [tuition credit], 4.61 [education tax credit], 4.63 [credit for interest on student loan], 4.65 [transfer of unused credits to spouse or common-law partner], 4.67 [transfer of unused credits to parent or grandparent] and 4.69 [dividend tax credit].

  Section 4.62 (2) description of "C" BEFORE amended by 2007-31-9(b), effective January 1, 2002 [retro from May 31, 2007 (Royal Assent)].

C is the smaller of the value of B and the amount that would be the individual's tax payable under this Act for the year if no amount were deductible under any of sections 4.4 [charitable and other gifts], 4.5 [medical expense credit], 4.6 [tuition credit], 4.61 [education tax credit], 4.63 [credit for interest on student loan], 4.65 [transfer of unused credits to spouse or common-law partner], 4.67 [transfer of unused credits to parent or grandparent] and 4.69 [dividend tax credit],

  Section 4.62 (1) (b) (iii.1) was added by 2007-31-10(a), effective January 1, 2007 [retro from May 31, 2007 (Royal Assent)].

  Section 4.62 (2) in the description of "C" paragraph (c.1) was added by 2007-31-10(b), effective January 1, 2007 [retro from May 31, 2007 (Royal Assent)].

  Section 4.62 (1) (b) (iii.2), (iii.3) and (2) (c.2) and (c.3) were added by 2012-8-39, effective January 1, 2012 [retro from May 14, 2012 (Royal Assent)].

  Section 4.62 (1) (b) (iii.21), (iii.4) and (2) (c.21), (c.4) were added by 2015-9-14,15, effective January 1, 2015 [retro from March 25, 2015 (Royal Assent)].

  Section 4.62 (1) (b) (iii.31) was added by 2017-12-28, effective January 1, 2016 [retro from November 2, 2017 (Royal Assent)].

  Section 4.62 (2) in the description of "C", paragraph (c.31) was added by 2017-12-28, effective January 1, 2016 [retro from November 2, 2017 (Royal Assent)].

  Section 4.62 (1) (b) (iii.31) BEFORE repealed by 2017-12-29, effective January 1, 2017 [retro from November 2, 2017 (Royal Assent)].

(iii.31) section 4.351 [BC back-to-school tax credit];

  Section 4.62 (2) in the description of "C", paragraph (c.31) BEFORE repealed by 2017-12-29, effective January 1, 2017 [retro from November 2, 2017 (Royal Assent)].

  Section 4.62 (1) (b) (iii.5) was added by 2017-12-29, effective January 1, 2017 [retro from November 2, 2017 (Royal Assent)].

  Section 4.62 (2) in the description of "C", paragraph (c.5) was added by 2017-12-29, effective January 1, 2017 [retro from November 2, 2017 (Royal Assent)].

  Section 4.62 (1) (b) (iii.2), (iii.21) and (iii.3) BEFORE repealed by 2017-12-30, effective January 1, 2018.

(iii.2) section 4.34 [child fitness credit];

(iii.21) section 4.341 [child fitness equipment credit];

(iii.3) section 4.35 [child arts credit];

  Section 4.62 (2) description of "C", paragraphs (c.2), (c.21) and (c.3) BEFORE repealed by 2017-12-30, effective January 1, 2018.

  Section 4.62 (2) descriptions of "B" and "E" BEFORE amended by 2018-4-19, effective January 1, 2019.

  Section 4.65 BEFORE amended by 2000-15-39, effective January 1, 2001.

  Section 4.65 description "B" paragraph (b)(ii) BEFORE amended by 2007-2-9, effective January 1, 2007 [retro from March 12, 2007 (Royal Assent)].

(ii)  the amount that would be the tax payable by the spouse or common-law partner under this Act for the year if the spouse or common-law partner were liable under section 2 to pay tax for the year and if the only amounts deductible were the amounts under sections 4.3 [personal credits] 4.31 [age credit], 4.32 [pension credit], 4.51 [credit for mental or physical impairment], 4.62 [unused tuition and education tax credits] and 4.64 [credit for EI premium and CPP contribution].

  Section 4.65 (a) and (b) (ii) BEFORE amended by 2012-8-40, effective January 1, 2012 [retro from May 14, 2012 (Royal Assent)].

(a)  the amount that would be the tax payable if the spouse or common-law partner were liable for tax under section 2 for the year and if the only amounts deductible were the amounts under sections 4.3 (1) (c) [basic personal credit — single status], 4.62 [unused tuition and education tax credits] and 4.64 [credit for EI premium and CPP contribution]

(ii)  the amount that would be the tax payable by the spouse or common-law partner under this Act for the year if the spouse or common-law partner were liable under section 2 to pay tax for the year and if the only amounts deductible were the amounts under sections 4.3 [personal credits] 4.31 [age credit], 4.32 [pension credit], 4.33 [adoption expense credit], 4.51 [credit for mental or physical impairment], 4.62 [unused tuition and education tax credits] and 4.64 [credit for EI premium and CPP contribution].

  Section 4.65 BEFORE amended by 2015-9-16,17, effective January 1, 2015 [retro from March 25, 2015 (Royal Assent)].

  Section 4.65, in the description of "C", (a) and (b) (ii) BEFORE amended by 2017-12-31, effective January 1, 2016 [retro from November 2, 2017 (Royal Assent)].

  Section 4.65, in the description of "C", (a) and (b) (ii) BEFORE amended by 2017-12-32, effective January 1, 2017 [retro from November 2, 2017 (Royal Assent)].

  Section 4.65 description of "C", paragraph (a) BEFORE amended by 2017-12-26, effective January 1, 2018.

  Section 4.65 description of "C", paragraph (b) (ii) BEFORE amended by 2017-12-26, effective January 1, 2018.

  Section 4.65 description of "A" and "C" subparagraph (b) (i) BEFORE amended by 2018-4-20, effective January 1, 2019.

  Section 4.66 (a) (ii) BEFORE amended by 2001-34-9, effective January 1, 2001 [retro from August 16, 2001 (Royal Assent)].

(ii)  $420, and

  Section 4.66 (a) description "B" BEFORE amended by 2007-2-10, effective January 1, 2007 [retro from March 12, 2007 (Royal Assent)].

B is the amount that would be the person's tax payable under this Act for the year if the person were liable under section 2 to pay tax for the year and if the only amounts deductible were the amounts under sections 4.3 [personal credits], 4.31 [age credit], 4.32 [pension credit], 4.51 [credit for mental or physical impairment], 4.62 [unused tuition and education tax credits] and 4.64 [credit for EI premium and CPP contribution], and

  Section 4.66 (a) BEFORE amended by 2012-8-41, effective January 1, 2012 [retro from May 14, 2012 (Royal Assent)].

B is the amount that would be the person's tax payable under this Act for the year if the person were liable under section 2 to pay tax for the year and if the only amounts deductible were the amounts under sections 4.3 [personal credits], 4.31 [age credit], 4.32 [pension credit], 4.33 [adoption expense credit], 4.51 [credit for mental or physical impairment], 4.62 [unused tuition and education tax credits] and 4.64 [credit for EI premium and CPP contribution], and

  Section 4.66 (a) BEFORE amended by 2015-9-12,17, effective January 1, 2015 [retro from March 25, 2015 (Royal Assent)].

(a) the amount determined by the formula

  Section 4.66 (a) description of "B" BEFORE amended by 2017-12-33, effective January 1, 2016 [retro from November 2, 2017 (Royal Assent)].

  Section 4.66 (a) description of "B" BEFORE amended by 2017-12-34, effective January 1, 2017 [retro from November 2, 2017 (Royal Assent)].

  Section 4.66 (a) description of "B" BEFORE amended by 2017-12-26, effective January 1, 2018.

  Section 4.66 (part) BEFORE amended by 2018-4-21(a), effective January 1, 2019.

  Section 4.66, description (A) BEFORE amended by 2018-4-21(b), effective January 1, 2019.

  Section 4.67 (3) BEFORE amended by 2000-15-39, effective January 1, 2001.

(3)  No deduction may be made under this section in computing the tax payable by a parent or grandparent of an individual for a taxation year if the individual's spouse deducts an amount for the year in respect of the individual under

(a) section 4.3 [personal credits] or 4.65 [transfer of unused credits to spouse], or

  Section 4.67 (2) BEFORE amended by 2018-4-22, effective January 1, 2019.

(2) In the circumstances described in subsection (1), there may be deducted in computing the tax payable under this Act for the taxation year by the individual's parent or grandparent, as the case may be, the tuition and education tax credits transferred for the year by the individual to the parent or grandparent, as the case may be.

  Section 4.68 BEFORE re-enacted by 2002-19-9, effective January 1, 2002 [retro from April 11, 2002 (Royal Assent)].

  Section 4.69 BEFORE amended by 2001-34-10, effective January 1, 2001 [retro from August 16, 2001 (Royal Assent)].

  Section 4.69 BEFORE amended by 2001-34-19, effective January 1, 2002.

  Section 4.69 BEFORE amended by 2004-28-11, effective January 1, 2004 [retro from April 29, 2004 (Royal Assent)].

  Section 4.69 BEFORE re-enacted by 2007-2-11, effective January 1, 2007 [retro from March 12, 2007 (Royal Assent)].

  Section 4.69 (a) BEFORE amended by 2008-10-39(a), effective January 1, 2009.

(a) 25.5% of any amount that is required by section 82 (1) (b) (i) of the federal Act to be included in computing the individual's income for the year under that Act;

  Section 4.69 (b) BEFORE amended by 2008-10-39(b), effective January 1, 2009.

(b) 38 2/3% of any amount that is required by section 82 (1) (b) (ii) of the federal Act to be included in computing the individual's income for the year under that Act.

  Section 4.69 (a) BEFORE amended by 2009-4-18, effective January 1, 2010.

(a) 21% of any amount that is required by section 82 (1) (b) (i) of the federal Act to be included in computing the individual's income for the year under that Act;

  Section 4.69 (b) BEFORE amended by 2012-8-42, effective January 1, 2012 [retro from May 14, 2012 (Royal Assent)].

(b) 35 4/9% of any amount that is required by section 82 (1) (b) (ii) of the federal Act to be included in computing the individual's income for the year under that Act.

  Section 4.69 (a) BEFORE amended by 2017-12-35, effective January 1, 2017 [retro from November 2, 2017 (Royal Assent)].

(a) 17% of any amount that is required by section 82 (1) (b) (i) of the federal Act to be included in computing the individual's income for the year under that Act;

  Section 4.69 (b) BEFORE amended by 2017-12-36, effective January 1, 2019.

(b) 36 6/19% of any amount that is required by section 82 (1) (b) (ii) of the federal Act to be included in computing the individual's income for the year under that Act.

  Section 4.7 BEFORE repealed by 2002-19-10, effective January 1, 2002 [retro from April 11, 2002 (Royal Assent)].

  Section 4.7 BEFORE amended by 2004-28-12, effective January 1, 2004 [retro from April 29, 2004 (Royal Assent)].

  Section 4.7 description of "B" BEFORE amended by 2007-2-12, effective January 1, 2007 [retro from March 12, 2007 (Royal Assent)].

B is the amount that, but for this section 4.7 and sections 4.68 [minimum tax credit], 4.71 [foreign tax credit], 4.721 [BC mining flow-through share tax credit], 4.8 [minimum tax], 4.81 [CPP/QPP disability benefits for previous years], 4.82 [qualifying retroactive lump sum pension payments], 4.83 [lump sum pension payment], 4.84 [tax on split income], 13.1 [net employee investment tax credit], 19 (2), (3) and (7) [royalty and deemed income rebate], 19.1 [logging tax deduction], 20 [political contributions] and 21 [small business venture capital tax credit], would be the individual's tax payable under this Act for the year, and

  Section 4.7, description of B BEFORE amended by 2020-18-15, effective August 14, 2020 (Royal Assent).

  Section 4.71 (2) (a) BEFORE amended by 2003-23-20(a), effective January 1, 2001 [retro from April 10, 2003 (Royal Assent)].

(a) the amount, if any, by which any non-business-income tax paid by the individual for the taxation year to the government of the other country exceeds the aggregate of all amounts each of which is an amount claimed by the individual as a deduction for that year under section 126 (1) or 180.1 (1.1) of the federal Act, and

  Section 4.71 (2) (b) (ii) BEFORE amended by 2003-23-20(b), effective January 1, 2000 [retro from April 10, 2003 (Royal Assent)].

(ii)  the individual's income earned in British Columbia

(A)  in the year, if section 114 of the federal Act does not apply, or

(B)  in the part of the year throughout which the individual was resident in Canada, if section 114 of that Act applies,

minus any amounts deducted by the individual under section 110.6 or 111 (1) (b) of the federal Act or deductible by the individual under section 110 (1) (d), (d.1), (d.2), (d.3), (f) or (j) of the federal Act for the year or in respect of the part of the year referred to in clause (B) of this subparagraph, as the case may be.

  Section 4.71 (3) BEFORE amended by 2003-23-20(c), effective April 10, 2003 (Royal Assent).

(3)  For the purposes of subsection (2) (b) (ii) (A) of this section, if section 114 of the federal Act does not apply to the individual in respect of the taxation year, the individual's income is to be computed without reference to the proposed section 20 (1) (ww) of the federal Act.

  Section 4.71 (4) BEFORE repealed by 2003-23-20(d), effective April 10, 2003 (Royal Assent).

(4)  Subsection (3) of this section applies only if the proposed section 126 (1) (b) (ii) (A) (I) of the federal Act, as contained in section 35 (1) of the Income Tax Amendments Act, 1999 (Canada), is enacted, with or without amendments, by the Parliament of Canada.

  Section 4.71 (1) and (2) BEFORE amended by 2004-40-11, effective January 1, 2004 [retro from May 13, 2004 (Royal Assent)].

(1)  For the purpose of computing the tax payable under this Act for a taxation year by an individual, there may be deducted the amount determined under subsection (2) if the individual

(a) resided in British Columbia on the last day of the taxation year, and

(b) had income for the year that included income earned in a country other than Canada in respect of which non-business-income tax was paid by the individual to the government of a country other than Canada.

(2)  The amount deductible under subsection (1) is the smaller of

(a) the amount, if any, by which any non-business-income tax paid by the individual for the taxation year to the government of the other country exceeds the aggregate of all amounts each of which is an amount claimed by the individual as a deduction for that year under section 126 (1) of the federal Act, and

(b) that proportion of the tax otherwise payable under this Act for that taxation year that

(i)  the aggregate of the individual's incomes from sources in that country, excluding any portion of the incomes that was deductible by the individual under section 110 (1) (f) (i) of the federal Act or in respect of which an amount was deductible by the individual under section 110.6 of the federal Act

(A)  for that year, if section 114 of the federal Act does not apply, or

(B)  for the part of the year throughout which the individual was resident in Canada, if section 114 of that Act applies,

on the assumption that

(C)  no businesses were carried on by the individual in that country,

(D)  no amount was deducted under section 91 (5) of the federal Act in computing the individual's income for the year, and

(E)  the individual's income from employment in that country for the year was not from a source in that country to the extent of the smaller of the amounts determined in respect of the individual's income under paragraphs (c) and (d) of section 122.3 (1) of the federal Act,

is of

(ii)  the individual's income earned in British Columbia

(A)  in the year, if section 114 of the federal Act does not apply, or

(B)  in the part of the year throughout which the individual was resident in Canada, if section 114 of that Act applies,

minus any amounts deducted by the individual under section 110.6 or 111 (1) (b) of the federal Act or deductible by the individual under section 110 (1) (d) to (d.3), (f), (g) or (j) of the federal Act for the year or in respect of the part of the year referred to in clause (B) of this subparagraph, as the case may be.

  Section 4.71 (6) and (7) were added by 2004-40-11, effective January 1, 2004 [retro from May 13, 2004 (Royal Assent)].

  Section 4.71 (5) BEFORE amended by 2005-5-8, effective January 1, 2006 (BC Reg 356/2005).

(5)  Under this section, the non-business-income tax paid by a taxpayer to the government of a country other than Canada in respect of the taxpayer's income for a year is the non-business-income tax paid by the taxpayer to the government of that country in respect of that year as determined under the definition of "non-business-income tax" in section 126 (7) of the federal Act.

  Section 4.71 (1) BEFORE amended by 2007-2-13(a), effective January 1, 2007 [retro from March 12, 2007 (Royal Assent)].

(1)  For the purpose of computing the tax payable under this Act for a taxation year by an individual, there may be deducted the aggregate of the amounts determined under subsection (2) if

(a) the individual resided in British Columbia on the last day of the taxation year,

(b) the individual had income for the year that included income earned in a country other than Canada in respect of which non-business-income tax was paid by the individual to the government of a country other than Canada, and

(c) the individual's tax payable for that year is not determined under section 127.5 of the federal Act.

  Section 4.71 (2.1) was added by 2007-2-13(b), effective January 1, 2007 [retro from March 12, 2007 (Royal Assent)].

  Section 4.71 (6) BEFORE (b) and (c) were amended and (d) was added by 2016-10-17, effective February 28, 2004 [retro from May 19, 2016 (Royal Assent)].

(6) For the purposes of this section,

(a) the government of a country other than Canada includes the government of a state, province or other political subdivision of that country,

(b) if a taxpayer's income for a taxation year is in whole or in part from sources in more than one country other than Canada, subsection (2) must be read as providing for separate deductions in respect of each of the countries other than Canada, and

(c) if any income from a source in a particular country would be tax-exempt income but for the fact that a portion of the income is subject to an income or profits tax imposed by the government of a country other than Canada, the portion is deemed to be income from a separate source in the particular country.

  Section 4.71 (2) (b) (ii) sandwich text BEFORE amended by 2023-23-59, effective January 1, 2018 [retro from May 11, 2023 (Royal Assent)].

minus any amounts deducted by the individual under section 110.6 or 111 (1) (b) of the federal Act or deductible by the individual under section 110 (1) (d) to (d.3), (f), (g) or (j) of the federal Act for the year or in respect of the part of the year referred to in clause (B) of this subparagraph, as the case may be.

  Section 4.71 (2) (b) (ii) sandwich text BEFORE amended by 2023-23-60, effective July 1, 2021 [retro from May 11, 2023 (Royal Assent)].

minus any amounts deducted by the individual under section 110.6 or 111 (1) (b) of the federal Act or deductible by the individual under section 110 (1) (d) to (d.3), (f) or (g) of the federal Act for the year or in respect of the part of the year referred to in clause (B) of this subparagraph, as the case may be.

  Section 4.721 (1) definition of "BC flow-through mining expenditure" paragraph (a) BEFORE amended by 2006-2-7, effective January 1, 2006 [retro from March 28, 2006 (Royal Assent)].

(a) would be a flow-through mining expenditure of an individual as defined in section 127 (9) of the federal Act if a reference in that definition to "October 17, 2000" were read as a reference to "July 30, 2001", and

  Section 4.721 (5) BEFORE amended by BC Reg 347/2006 under RS1996-440-12, effective December 4, 2006 (BC Reg 347/2006).

(5)  In computing a tax credit under this section, an individual is not entitled to include an amount in respect of a BC mining flow-through expenditure of the individual for a taxation year unless the individual files the form containing the information required by subsection (4) in respect of that amount on or before the day that is one year after the individual's filing due-date for the taxation year that includes the effective date of a renunciation made in accordance with section 66 (12.6) of the federal Act in respect of that expenditure.

  Section 4.721 (1) definition of "BC flow-through mining expenditure" BEFORE amended by 2007-31-11(a), effective January 1, 2006 [retro from May 31, 2007 (Royal Assent)].

"BC flow-through mining expenditure" of an individual for a taxation year means an expense that

(a) would be a flow-through mining expenditure, of an individual, as defined in section 127 (9) of the federal Act if

(i)  a reference in that definition to "October 17, 2000" were read as a reference to "July 30, 2001", and

(ii)  a reference in that definition to "2006" were read as a reference to "2009", and

(b) is incurred in respect of mining exploration activity all or substantially all of which is conducted in British Columbia for the purpose of determining the existence, location, extent or quality of a mineral resource in British Columbia;

  Section 4.721 (1) definition of "specified sampling" was added by 2007-31-11(b), effective January 1, 2006 [retro from May 31, 2007 (Royal Assent)].

  Section 4.721 (1.1) was added by 2007-31-11(c), effective January 1, 2006 [retro from May 31, 2007 (Royal Assent)].

  Section 4.721 (5) BEFORE amended by 2007-31-11(d), effective January 1, 2006 [retro from May 31, 2007 (Royal Assent)].

(5)  In computing a tax credit under this section, an individual is not entitled to include an amount in respect of a BC mining flow-through expenditure of the individual for a taxation year unless the individual files the form containing the information required by subsection (4) in respect of that amount on or before the day that is one year after the individual's filing-due date for the taxation year that includes the effective date of a renunciation made in accordance with section 66 (12.6) of the federal Act in respect of that expenditure.

  Section 4.721 (1) definition of "BC flow-through mining expenditure" paragraph (d) BEFORE amended by 2009-4-19(a), effective January 1, 2009 [retro from March 12, 2009 (Royal Assent)].